Deemed Exports: These are supplies made within India, and treated as exports for the purpose of certain benefits. Deemed exports include:
           –       Supply of goods to units in SEZ.
           –       Supplies made to 100% EOUs.
           –       Supplies made to EHTP/ STP.
           –       Supply of capital goods to license holders under EPCG Scheme.
           –       Supplies made to power, oil and gas projects.
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